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TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE
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References

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  • 1988Spatial Econometrics: Methods and Models9,595 cited
  • 1995Economic Reform and the Process of Global Integration4,943 cited
  • 2002Political Economics: Explaining Economic Policy3,748 cited
  • 1998A Generalized Spatial Two-Stage Least Squares Procedure for Estimating a Spatial Autoregressive Model with Autoregressive Disturbances1,979 cited
  • 1997The Correlates of Change in International Financial Regulation1,397 cited
  • 1994Effective tax rates in macroeconomics1,057 cited
  • 2003Strategic Interaction Among Governments: An Overview of Empirical Studies1,036 cited
  • 2002Under the hood Issues in the specification and interpretation of spatial regression models974 cited
  • 2002Under the hood Issues in the specification and interpretation of spatial regression models950 cited
  • 2007Do countries compete over corporate tax rates?898 cited
  • 2008Spatial Panel Econometrics802 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 1971Exit, Voice, and Loyalty: Responses to Decline in Firms, Organizations, and States679 cited
  • 2003

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Capital tax competition: bane or boon
530 cited
  • 2002The New Political Economy of Taxation in Advanced Capitalist Democracies459 cited
  • Cited by

    • 2017The Retreat of the Interventionist State in Advanced Democracies96 cited
    • 2016The new political economy of taxation in the developing world77 cited
    • 2017Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?54 cited
    • 2021Corporate tax competition: A meta-analysis52 cited
    • 2023Pareto-improving minimum corporate taxation50 cited
    • 2012The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?49 cited
    • 2016Price competition and reputation in markets for experience goods: an experimental study43 cited
    • 2018Corporation effective tax rates and company size: evidence from Germany38 cited
    • 2020Revenue Implications of Destination-Based Cash-Flow Taxation25 cited
    • 2023Corporate Effective Tax Rates for Research and Policy23 cited
    • 2019Club convergence in the corporate income tax: The case of European effective rates22 cited
    • 2023The economics of the global minimum tax21 cited
    • 2021How big are strategic spillovers from corporate tax competition?20 cited
    • 2025ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis20 cited
    • 2017Simulating Corporate Income Tax Reform Proposals with a Dynamic CGE Model20 cited